WallStSmart

Central Puerto S.A. (CEPU)vsTransAlta Corp (TAC)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Central Puerto S.A. generates 55519% more annual revenue ($1.23T vs $2.21B). CEPU leads profitability with a 36.7% profit margin vs -7.7%. CEPU earns a higher WallStSmart Score of 76/100 (B+).

CEPU

Strong Buy

76

out of 100

Grade: B+

Growth: 10.0Profit: 9.0Value: 6.7Quality: 7.0
Piotroski: 5/9Altman Z: 2.41

TAC

Avoid

33

out of 100

Grade: F

Growth: 2.0Profit: 4.0Value: 4.0Quality: 2.5
Piotroski: 2/9Altman Z: -0.19

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CEPU6 strengths · Avg: 10.0/10
P/E RatioValuation
7.4x10/10

Attractively priced relative to earnings

Price/BookValuation
1.2x10/10

Reasonable price relative to book value

Profit MarginProfitability
36.7%10/10

Keeps 37 of every $100 in revenue as profit

Operating MarginProfitability
31.9%10/10

Strong operational efficiency at 31.9%

Revenue GrowthGrowth
63.1%10/10

Revenue surging 63.1% year-over-year

EPS GrowthGrowth
127.1%10/10

Earnings expanding 127.1% YoY

TAC0 strengths · Avg: 0/10

No standout strengths identified

Areas to Watch

CEPU0 concerns · Avg: 0/10

No major concerns identified

TAC4 concerns · Avg: 2.8/10
Price/BookValuation
11.3x4/10

Trading at 11.3x book value

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

PEG RatioValuation
6.982/10

Expensive relative to growth rate

Return on EquityProfitability
-12.1%2/10

ROE of -12.1% — below average capital efficiency

Comparative Analysis Report

WallStSmart Research

Bull Case : CEPU

The strongest argument for CEPU centers on P/E Ratio, Price/Book, Profit Margin. Profitability is solid with margins at 36.7% and operating margin at 31.9%. Revenue growth of 63.1% demonstrates continued momentum.

Bull Case : TAC

TAC has a balanced fundamental profile.

Bear Case : CEPU

No major red flags identified for CEPU, but monitor valuation.

Bear Case : TAC

The primary concerns for TAC are Price/Book, Piotroski F-Score, PEG Ratio. Debt-to-equity of 3.17 is elevated, increasing financial risk.

Key Dynamics to Monitor

CEPU profiles as a growth stock while TAC is a turnaround play — different risk/reward profiles.

TAC carries more volatility with a beta of 0.49 — expect wider price swings.

CEPU is growing revenue faster at 63.1% — sustainability is the question.

CEPU generates stronger free cash flow (39.0B), providing more financial flexibility.

Bottom Line

CEPU scores higher overall (76/100 vs 33/100), backed by strong 36.7% margins and 63.1% revenue growth. Both earn "Strong Buy" and "Avoid" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Central Puerto S.A.

UTILITIES · UTILITIES - REGULATED ELECTRIC · USA

Central Puerto SA generates and sells electricity to public and private clients in Argentina. The company is headquartered in Buenos Aires, Argentina.

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TransAlta Corp

UTILITIES · UTILITIES - INDEPENDENT POWER PRODUCERS · USA

TransAlta Corporation owns, operates and develops a diverse fleet of electric power generation assets in Canada, the United States and Australia. The company is headquartered in Calgary, Canada.

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